%3Cp%3EMorse%20Company%26nbsp%3Bmanufactures%26nbsp%3Bbasketballs.%26nbsp%3BMate
ID: 2507867 • Letter: #
Question
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/ Answer
The equivalent units of production for materials and conversion.
Material Conversion cost
Units Amount Units Amount
Balance on July 1 500 750 300 1,350
Addition 1000 2,400 1,000 2,640
Total 1500 3,150 1,300 3,990
Less: Work in process (closing) 600 1,260 180 552
Cost of finished product 900 1,890 1,120 2,838
===== ===== ==== =====
Materials: 900 units $ 1,890
Conversion costs : 1,120 units $2,838
The unit costs of production for materials and conversion costs.
Unit cost-Materials $2.1
Unit cost-Conversion costs $2.53
The assignment of costs to units transferred out and in process at the end of the period.
Costs accounted for
Transferred out $4,728
Work in process, July 31
Materials $1,260
Conversion costs $552
Total costs $1,812
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